QN 1.

Auditing and Accountability of COVID -19 Funds The findings of gross abuse of Covid funds are unsurprising after the Inspectorate General of Government (IGG), the government ombudsman, reported in October that Uganda loses Shs9.8 Trillions to corruption annually. The figure is down from a 2021 report released by the same office that put the yearly graft-related haemorrhage at Shs20 trillions. The Ministry of Science, Technology and Innovations (MoSTI) engaged in irregular Covid-related procurements, a forensic audit by the Auditor General, Mr John Muwanga, has revealed. According to the report, the ministry provisioned Shs46 millionsfor eight specialised rats, but only bought half while local rats for which Shs10m was claimed could not be seenThe ministry, according to auditors, directly received Shs31b in 2020/2021 Financial Year in supplementary funding for the pandemic fight in addition to allocations in the previous year. MoSTI officials then used some of the money to directly procure research equipment worth Shs5.3b and Shs15.9b from suppliers who had not been prequalified. "In addition, MoSTI incurred the procurement expenditure for the said research equipment without market price assessments, as stipulated by the procurement regulations," the report signed by Mr Muwanga reads in part. It added: "I noted the absence of a framework for intellectual property rights commercialisation of public funded innovations, research and development. MoSTI was required to develop the framework in partnership with Presidential Scientific Initiative on Epidemics (PRESIDE) under Article 6.4 of the Memorandum of Understanding dated September 7, 2020 between MoSTI a PRESIDE." Earlier this year, Parliament's select committee on Science, Technology and Innovation investigated allegations of corruption against Dr Musenero, the MoSTI minister, and recommended that PRESIDE be disbanded over gross irregularities. The committee noted that although PRESIDE was established to spearhead the pathogen economy, its operations had been stymied by mismanagement, poor accountability and overall poor planning. Lawmakers said the government failed to define the initiative's legality, analyse and optimise the structures that were already established and build on them for effective functioning.

a) Basing on your knowledge of Public Sector Accounting advice the Parliament select committee ought to do (10 marks).

b) Explain the various forms of accountability portrayed in the case above (10 marks)

c) Describe the duty of inspector general of government in relation to the tax payers money and government budgeting of the above case (10 marks)

d) State the lessons picked from the above case (10 marks)